c. The partners agreed to share profit by providing annual salary allowances of $124,000 to Jenkins, $134,000 to Willis, and $69,000 to Trent; allowing 15% interest on the partners' beginning investments; and sharing the remainder equally. View transaction list Journal entry worksheet Record to close income summary account. Note: Enter debits before credits. Date General Journal Debit Credit Dec 31 Record entry Clear entry View general journal